Township of Portage – Cameron County – Liquid Fuels Tax Fund for the Period January 1, 2019 to December 31, 2023

The audit for the Township of Portage, Cameron County, examined the Liquid Fuels Tax Fund for January 1, 2019, to December 31, 2023. The report evaluated the accuracy of Forms MS-965 With Adjustments based on standards from the American Institute of Certified Public Accountants and Government Auditing Standards. The findings include several issues: missing documentation for payroll fund transfers, retroactive and non-permitted expenditures from the Liquid Fuels Tax Fund, and improper fund usage on a project. Other noted issues were incomplete electronic imaging of checks and late allocations. The report highlights the importance of adhering to Pennsylvania Department of Transportation’s Publication 9 guidelines and suggests corrective measures for the identified deficiencies. The report serves the purpose of aiding the Pennsylvania Department of Transportation in regulatory functions, through findings and recommendations, while concluding with necessary areas for compliance improvements. This is an automated summary. Please rely on the contents included in the released audit report.